Stock CoUses a Job Order Costing System A) $3,000
B) $5,200

Stock Co.uses a job order costing system.The following debits (credits) appeared in Stock's work-in-process account for the month of April: Stock applies overhead to production at a predetermined rate of 80% of direct labor cost.Job No.5,the only job still in process on April 30 has been charged with direct labor of $2,000.What was the amount of direct material charged to Job No.5? (CPA adapted)
$$\begin{array} { | r | l | r | } \hline \text { April } & \text { Description } & \text { Amount } \\\hline 1 & \text { Balance } & \$ 4,000 \\\hline 30 & \text { Direct materials } & 24,000 \\\hline 30 & \text { Direct labor } & 16,000 \\\hline 30 & \text { Factory overhead } & 12,800 \\\hline 30 & \text { To finished goods } & ( 48,000 ) \\\hline\end{array}$$

A) $3,000.
B) $5,200.
C) $8,800.
D) $24,000.